the question is already answered but I will chime in with
be careful of people who want to do project accounting in the gl.
you don't need a segment to identify machines in R&M or people in travel expense. Analytical Accounting can do that, or the distribution reference field if you are willing to report on free form text.
you may not need a segment for divisional or segment reporting management reporter can do that by building trees.
So often as a consultant I saw people with proposed charts of account that were enormous and complex.
The company I currently work for originally wanted 7 segments! I talked them down to 4.
ian